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Raghuvir Motors Agencies Pvt Ltd Versus Commissioner of Central Excise, Customs & Service Tax, Aurangabad

2017 (5) TMI 890 - CESTAT MUMBAI

Renting of Immovable of Property Service - abatement of property tax - Held that: - the property tax has been discharged on the property from where the appellant is conducting its business, the deduction on account of property tax amount paid are ava .....

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the appellant has made out a justifiable cause for setting aside the penalty as per Section 80 of the FA, 1994 as applicable during the relevant period - penalties set aside. - Appeal allowed - decided in favor of appellant. - ST/448/2011 - A/867 .....

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peal is directed against Order-in-Appeal No: AGS(64)46/2011 dated 29/03/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Heard both the sides and perused the records. 3. We find that the issue involved in this .....

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at, as against the confirmed demand of ₹ 2,38,381/-, they have already paid an amount of ₹ 2,29,056/- after availing abatement of property tax. Interest on the said amount of ₹ 24,944/- is also discharged. It is his submission, that .....

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artmental Representative submits that the appellant has no case as he should have deposited the entire amount of tax liability and the deduction claimed by the appellant on account of property tax is also not acceptable as the property is in the name .....

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property wherein the appellant s office, is situated but held against as the property tax receipts are in the name of Shri Dilip Radheyshyam Zunzunwala. We find from the appeal memorandum that the appeal memorandum has been signed by Shri Dilip Radhe .....

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